Regulation (REG) section in the CPA exam consists of federal taxation, business law, legal and professional responsibilities. The candidate has three hours to complete the section. It is broken into 3 testlets containing MCQs (multiple-choice questions) and TBS (task-based simulations). The REG section is considered tough because 60% of the exam focuses on taxation. Over the last few years, the CPA-REG section has poor pass rates, so it shouldn’t be taken easily. 

REG topics include business laws, professional ethics & responsibilities, federal tax procedures, property transaction taxation, entity taxation and individual federal taxation. 

CPA-REG Exam Format:

The Regulation (REG) exam consists of 5 testlets, in which 2 testlets are MCQs & 3 are TBS. The first 2 testlets have 38 multiple-choice questions each. The latter 3 testlets consist of 8 simulations.

Question TypeNo. of Questions
Multiple-Choice Questions76 (38+38)
Task-Based Simulations8

Study Tips:

Practice Memorization: Regulation (REG) tests your memory. The candidate must memorize a lot of tax facts and has to develop mnemonics by himself/herself. The candidate  needs to study further and know the facts like exemption, deduction, and other amounts.

Take Notes: Taking notes and writing things down are considered as the best memorization techniques. You can remember more by practicing a lot. 

Break-Up Tax Studying: The candidate can’t sit for long to read and memorize things. Break the study time between law, tax and application. It will definitely help the candidate to focus in a much productive way.

Practice MCQs: One of the key factors in scoring well in the CPA-REG section is to practice the multiple-choice questions more. Work as much as possible.

Besides the above, here are a few more:

  • Highlight the important points & portions in your book and go through them thoroughly.
  • Make small notes of important law sections and forms.
  • Take several mock tests.


The key to Regulation (REG) is memorization. Hope this article helps those who are planning to take the CPA-REG exam. Any Questions? Comment below.

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